Opinion
18734-22
12-19-2023
KIMBERLY N. SUTTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Zachary S. Fried Special Trial Judge
This case for the redetermination of deficiencies is before the Court on respondent's oral motion to dismiss for lack of prosecution (motion), made December 18, 2023, when the case was called from the calendar for trial in Washington, D.C., and there was no appearance by or on behalf of petitioner. Respondent's motion requests that the Court dismiss the case and enter a decision reflecting the deficiencies and I.R.C. section 6662(a) penalties for the taxable years listed in the Notice of Deficiency dated May 11, 2022.
Premises considered, it is
ORDERED that respondent's oral Motion to Dismiss for Lack of Prosecution is taken under advisement. It is further
ORDERED that on or before January 17, 2024, petitioner show cause in writing as to why respondent's motion should not be granted.
Petitioner is advised that the failure to respond to this Order to Show Cause will result in the dismissal of the case and entry of decision as requested by respondent.